# Late fee computation (s.234E): how to reply

Late filing fee for a delayed TDS/TCS statement, raised inside the 200A/206CB intimation

## Section and form names

- Sections: 234E

## Time limit to reply

As stated in the notice. Set by the officer or left to discretion; the date is stated in the notice.

Unverified: this time limit is to be confirmed against the notified text.

Same as the 200A/206CB intimation it rides on, contested via rectification/appeal of that intimation, not a standalone reply

## Reply form

No prescribed reply form is recorded for this notice type. The reply is filed through e-filing portal: Response to Outstanding Demand / rectification of the 200A intimation.

## What the reply must include

- computation table: due date / filing date / days delayed / TDS-TCS amount / fee computed vs demanded
- statement type (24Q/26Q/27Q/27EQ), quarter and FY identified
- note that this is contested via rectification/appeal of the underlying 200A/206CB intimation

## Reply outline

This is pure computation, not argument: due date, actual filing date, days delayed, TDS/TCS amount for the statement, and the fee recomputed at ₹200/day capped at that TDS/TCS amount, set against the fee actually demanded. Identify the specific statement (Form 24Q/26Q/27Q/27EQ), quarter and FY the fee relates to. Contest only through rectification/appeal of the 200A/206CB intimation the fee rides on, there is no separate reply channel.

- Preliminary submissions: Identify the deductor, TAN, statement/quarter and the intimation reference the fee was raised in.
- Fee computation: Due date, filing date, days delayed, TDS/TCS amount, fee computed vs fee demanded, ₹200/day capped at the TDS/TCS amount for the statement.
- Statement reference: Form 24Q/26Q/27Q/27EQ, quarter and FY the fee relates to.
- Prayer: Request the fee be corrected to the recomputed figure.

## Related law

- [Section 234E, Income-tax Act, 1961](https://charterai.in/law/income-tax-act-1961/234e)

## FAQ

### What is a Late fee computation (s.234E)?

Late filing fee for a delayed TDS/TCS statement, raised inside the 200A/206CB intimation

### What is the time limit to reply to a Late fee computation (s.234E)?

As stated in the notice. To be confirmed against the notified text. Set by the officer or left to discretion; the date is stated in the notice.

### How is the reply to a Late fee computation (s.234E) filed?

No prescribed reply form is recorded for this notice type. The reply is filed through e-filing portal: Response to Outstanding Demand / rectification of the 200A intimation.

### What should the reply include?

Computation table: due date / filing date / days delayed / TDS-TCS amount / fee computed vs demanded; Statement type (24Q/26Q/27Q/27EQ), quarter and FY identified; Note that this is contested via rectification/appeal of the underlying 200A/206CB intimation.

Draft this reply: https://charterai.in/sign-up

Canonical: https://charterai.in/notice/tds-late-fee-computation-s-234e